TENNESSEE CONSOLIDATED COAL COMPANY v. COMMISSIONER

Docket No. 110960.

2 T.C.M. 924 (1943)

Tennessee Consolidated Coal Company v. Commissioner.

United States Tax Court.

Entered October 22, 1943.


Attorney(s) appearing for the Case

George E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., and Paul E. Schaub, C. P. A., for the petitioner. Charles P. Bagley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

The Commissioner determined deficiencies in income and excess profits taxes of petitioner for the calendar year 1939 in the respective amounts of $8,598.79 and $134.93. By amended answer he seeks increased deficiencies. At the hearing he conceded that his request for increased deficiencies was groundless.

The sole issue is whether the respondent erred in determining that petitioner realized...

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